In my Churches, tithes, offerings, and donations have all gone into the same big Church treasury, and have then been allocated to various expenses -- except in the case of special funds. Special funds must remain special, not only because they were set aside for a special purpose, but for people to have confidence in the Church finances. Not all Churches operate like this, however. An Associate Church once did it like this: They paid the minister's salary with tithes, they ran the Church with offerings, and they covered special events with donations.
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